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Commission Implementing Regulation (EU) 2025/2303 Article 7

Commission Implementing Regulation (EU) 2025/2303 Article 7

Data exchange formats and information accompanying the submission

Article 7

1.   Institutions or, in the case of groups, Union parent undertakings, shall submit the information referred to in Articles 2 to 5, as specified in the templates set out in Annex I, in the data exchange formats and representations specified by resolution authorities, and shall respect the data point definitions included in the single data point model referred to in Annex II and the validation rules referred to in Annex III. 2.   In addition to the obligation referred to in paragraph 1, institutions or, in the case of groups, Union parent undertakings shall ensure the following: (a) numerical values shall be submitted as follows: (i) data points with the data type ‘Monetary’ shall be reported using a minimum precision equivalent to ten thousands of units; (ii) data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals; (iii) data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units. (b) institutions and insurance undertakings shall be identified solely by their Legal Entity Identifier; (c) legal entities and counterparties other than institutions and insurance undertakings shall be identified by their Legal Entity Identifier, where available; (d) information that is not required or not applicable shall not be included in a data submission. 3.   Institutions or, in the case of groups, Union parent undertakings, shall accompany the submitted data by the following information: (a) reference date; (b) reporting currency; (c) accounting standard; (d) Legal Entity Identifier of the reporting entity; (e) level of application as set out in Articles 2, 3 and 4.

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Other provisions in Commission Implementing Regulation (EU) 2025/2303

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 7 of Commission Implementing Regulation (EU) 2025/2303 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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